Summary: Plans that are subject to continuation coverage provisions under Federal or State law MUST provide, before the end of the required time period for providing a COBRA election notice, the Notice of Extended Election Period to all individuals who experienced a qualifying event that was a termination of employment at some time on or after March 1, 2010; were provided notice that did not inform them of their rights under ARRA, as amended by TEA; and either chose not to elect COBRA continuation coverage at that time OR elected COBRA but subsequently discontinued that coverage.